Lake View Memorial Gardens, Inc. v. Department of Revenue

Plaintiff, Lake View Memorial Gardens, Inc. (Lake View), brought the instant action for administrative review of a decision by the Illinois Department of Revenue (Department) that Lake View was liable for retailers’ occupation tax (see Ill. Rev. Stat. 1981, ch. 120, par. 440 et seq.) on its sales of burial vaults. The trial court reversed the Department’s decision, finding that the sales of burial vaults were incidental to the plaintiff’s sales of interment services and were, therefore, not taxable. On appeal the Department contends that the plaintiff’s activity of selling burial vaults was…